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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10013428280

Grenzen und Reichweiten nationaler Innovationssysteme und forschungspolitische Implikationen

Spielkamp, Alfred - 1997

This paper deals with flows of technology and information among people and institutions and the role of public support … importance of the interactions and linkages among acteurs and institutions involved in innovation and technology development of a … improve the technology performance. That means that a detailed picture of what is happening inside the economy and what is …

Persistent link: https://www.econbiz.de/10013428097